Erisafile / Qualified Pension Consulting
Home Plan Documents Seminars Reference Library Contact Us

Reference Materials for Defined Benefit Plans

Normal Retirement Age:

  • Final Normal Retirement Age Regulations - Final Regulations on Distributions From a Pension Plan Upon Attainment of Normal Retirement Age, May 22, 2007, final regulations under sections 401(a) and 411(d)(6) of the Internal Revenue Code. These regulations provide rules permitting distributions to be made from a pension plan upon the attainment of normal retirement age prior to a participant’s severance from employment with the employer maintaining the plan.


Join Our Email List
For Email Marketing you can trust

pricingblogaboutcontactprivacy policyhome
Copyright © 2007-2011 Erisafile Inc. All rights reserved.